SEM 1 BCom New Syllabus Video Lectures & Notes For Calcutta University Student's

B.Com Hons CU Study Materials Video Playlists Subject Video Playlist Link Financial Accounting I Accounts Playlist Prin...

B.Com Hons CU Study Materials

Video Playlists

Subject	Video Playlist Link
Financial Accounting I	Accounts Playlist
Principles and Practice of Management	Management Playlist
Microeconomics	Microeconomics Playlist
Entrepreneurship Development	ED Playlist

Note: You can also watch the Entrepreneurship Development playlist here.

Notes for each subject is uploaded here Download Now

Syllabus: University of Calcutta

Syllabi for Semester 1 of BCom. 4-year Programme 

Under NEP-2020

Effective from the Academic Session 2023-24

Semester 1 Major Paper 1

Financial Accounting I

Credit of the Paper: 4

Semester-end Examinations: 75 marks

Tutorial Examinations: 25 marks

Total: 100 marks

Table of Contents

1. Introduction

   1.1 Nature of accounting; Users of accounting information; Qualitative characteristics of accounting information.

   1.2 Double entry bookkeeping system – Basic accounting equation, meaning of assets, liabilities, equity, revenue, and expenses.

   1.3 Accounting Cycle - Recording of transactions: Journal, Ledger, and preparation of Trial Balance.

   1.4 Bases of accounting; cash basis and accrual basis.

   1.5 Basic concepts and conventions: entity, money measurement, going concern, cost, realization, accruals, periodicity, consistency, prudence (conservatism), materiality, matching, and full disclosures.

2. Concepts for determination of business income

   2.1 Concept of revenue recognition and recognition of expenses.

   2.2 Inventories: meaning. Significance of inventory valuation. Lower of cost or market rule; Inventory ascertainment and reconciliation.

   2.3 The nature of depreciation. The accounting concept of depreciation. Factors in the measurement of depreciation. Methods of computing depreciation: straight line method, diminishing balance, and Units of production method; Disposal of depreciable assets; change in estimate and method of charging depreciation. Accounting for depreciation: Asset-depreciation, Asset-provision.

   2.4 Reserves and provisions: Meaning; Objective; Types & Accounting.

   2.5 Capital and revenue expenditures and receipts: general introduction only.

   2.6 Adjustment (including goods with customers pending approval) and rectification entry.

3. Final accounts of Trading Concern

   3.1 Preparation of financial statements: sole proprietorship business entities from a trial balance – Manufacturing, Trading, Profit & Loss Account and Balance Sheet.

4. Financial statements of Not for Profit organizations and from Incomplete records

   4.1 Preparation of Receipts & Payments A/c, Income & Expenditure A/c, and Balance Sheet.

   4.2 Transaction approach.

5. Sectional and Self-balancing ledger

   5.1 Concept of sectional balancing, preparation of control accounts.

   5.2 Self-balancing Ledger: advantages; Recording process; preparation of Adjustment accounts.

   Relevant Accounting Standards issued by the Institute of Chartered Accountants of India are to be followed.

Suggested Reading:

• Basic Accounting, Rajni Sofat & Preeti Hiro, PHI

• Sukla, Grewal, Gupta: Advanced Accountancy Vol. I, S Chand

• R. L.Gupta & Radheswamy, Advanced Accountancy Vol. I, S. Chand

• Maheshwari & Maheshwari, Advanced Accountancy Vol. I, Vikash Publishing House Pvt. Ltd.

• Sehgal & Sehgal, Advanced Accountancy Vol. I, Taxman Publication

• Hanif & Mukherjee, Financial Accounting, TMH

• Frank Wood, Business Accounting Vol 1, Pearson

• Tulsian, Financial Accounting, Pearson

• Mukherjee and Mukherjee, Financial Accounting I, Oxford

• Accounting Standards issued by ICAI

• Amitava Basu & Sibasish Datta, Financial Accounting I, Tee Dee Pub. Ltd. 

• Debarshi Bhattacharya (Ratul), Financial Accounting I, Law Point

Semester 1 Minor Paper 1

Principles and Practice of Management

Credit of the Paper: 4

Semester-end Examinations: 75 marks

Tutorial Examinations: 25 marks

Total: 100 marks

Table of Contents

1. Introduction:

   1.1 Management-definition, importance, functions, levels of management, managerial tasks and skills.

   1.2 Management theories - Classical (Taylor & Fayol), Neo-classical (Elton mayo & Mary Parker Follet) and Modern School of management (Peter Drucker & Michael Porter).

   1.3 Managerial roles (Mintzberg), Social Responsibility of Management and its significance.

2. Planning:

   2.1 Meaning, nature, purpose, types, premises, elements of planning and limitations of planning.

   2.2 Strategic planning-concept, process, and importance.

   2.3 Decision Making - concept, importance; Environment analysis and SWOT analysis [concept and elements].

3. Organizing:

   3.1 Concept, need, principles, steps in organizing.

   3.2 Different organization structure [line, staff, functional, project, and new organizational structure – basic concepts].

   3.3 Departmentation-need, basis, Delegation of Authority-elements, principles; Centralization and Decentralization of Authority; Span of Management; concept and factors determining span of management.

4. Directing and Leadership:

   4.1 Directing: concepts, elements, and importance.

   4.2 Leadership: Concept, importance, types, Major theories of Leadership (Likert’s system four theory, Blake and Mouton’s Managerial Grid theory, Fred Fiedler’s situational leadership, Tannenbaum & Schmidt’s Behavioural Model, Trait theory of leadership).

5. Motivation, Co-ordination and Control:

   5.1 Motivation: Concept, steps, importance.

   5.2 Motivation theories: Maslow’s Need-Hierarchy theory, Herzberg’s Two-factor theory, and McGregor’s theory of X and Y.

   5.3 Coordination: concepts, importance, principles.

   5.4 Control: concepts, importance, and Managerial tools of control.

Suggested Readings

• Kaul, V.K., Business Management, Vikash

• Koontz &Weirich, Essentials of Management, TMH

• Principles of Management, Meenakshi Gupta, PHI

• Stoner & Freeman, Management, PHI

• Drucker, P.F., Managing Challenges for the 21st Century, Butterworth, Oxford

• Mitra, J.K., Principles of Management, Oxford

• Debnath S.K, & Dutta S.P., Principles and Practice of Management, Tee Dee Pub. (P) Ltd.

• Kaul Vijay Kumar, Business Management, Vikas Publishing House

Semester 1 Inter-Disciplinary / Multi-Disciplinary (IDC / MDC) Paper 1

Microeconomics

Credit of the Paper: 3

Semester-end Examinations: 50 marks

Tutorial Examinations: 25 marks

Total: 75 marks

Table of Contents

1. Introduction

   1.1 Definition of Microeconomics, Macroeconomics-positive and normative economics-Basic concepts-scarcity and choice-Production Possibility Curve-Central Problem of the Economy-concept of slope.

2. Theory of Demand and Supply

   2.1 Demand and Supply-Concepts of Demand-derived demand-Demand function-Determinants of demand-Law of Demand & its expectations-Movement along the Demand curve and shift of the Demand curve-Concepts of Supply and Supply function-Law of Supply-Movement along the supply curve and shift of the supply curve-Market equilibrium and Determination of price-Effect of change in the Demand and Supply on Equilibrium price.

   2.2 Elasticity of Demand and Supply- Price elasticity of demand-Determinants and Measurement of price elasticity-Relationship between slope and price elasticity of demand-Income elasticity of demand-Cross price Elasticity of Demand-Elasticity of Supply.

3. Theory of Consumer Behaviour

   3.1 Concept of Utility and Marginal utility-The Law of Diminishing marginal Utility-Cardinal Utility theory-Concept and significance of Consumer Surplus-Consumer’s Equilibrium in case of single and two commodities-Concept of Ordinal utility theory-Indifference curve and its properties-Marginal Rate of Substitution-Budget Line and Budget equation-Consumer’s Equilibrium.

4. Theory of Production and Cost

   4.1 Concept of Production Function-Fixed and Variable inputs-Short run and Long run-Relation among Total, Average and Marginal Product-Law of Variable Proportion-Return to Scale-Isoquants, Isocosts and Producer’s equilibrium (Graphical Explanation)-Concepts of Economic Cost and Opportunity Cost-Short Run and Long run Cost Functions-Relation among Average Cost, Average Variable Cost and Marginal Cost-Long run Average Cost Curve from Short Run Average Cost curves.

5. Revenue and Market

   5.1 Definition and different forms of Market-Revenue under Different Market Structure-Relation among Total Revenue, Average revenue and Marginal Revenue-Perfect Competition and Monopoly-Features, Equilibrium of the firm (Short Run and Long Run)-Short run supply curve of a firm under perfect competition-Price discrimination under monopoly-concepts and conditions.

Suggested readings

• Microeconomics, Mukherjee Sampat, Mukherjee Mallinath & Ghosh Amitava, PHI

• Pindyck R and Rubinfeld D.L, Micro Economics, Pearson

• Gould & Ferguson, Micro Economic Theory

• Mankiw.N.G., Principles of Microeconomics, Cengage

• Dasgupta P and Khan P, Microeconomics and Statistics, Elegant Publication

• Bhattacharyya S, Microeconomics and Indian Economics, Oxford University Press

• Majumdar D and Banerjee A, Microeconomics and Statistics, ABS Publishing House

• Dwivedi, D.N., Managerial Economics, Vikash Publications

• Sarkhel J, Salim S and Dutta S, Microeconomics and Statistics, Book Syndicate

• De Bipul, Microeconomics, Tee Dee Publications (P) Ltd. (Bengali & English Version)

• Jana Dipparna, Microeconomics 1, Law Point

Semester 1 SKILL ENHANCEMENT COURSE (SEC) Paper 1

Entrepreneurship Development

Credit of the Paper: 4

Semester-end Examinations: 75 marks

Tutorial Examinations: 25 marks

Total: 100 marks

Table of Contents

1. Entrepreneur: meaning, features, functions and different types (Innovative, imitating, fabian, drone, social, intrapreneur, technopreneur, ecopreneur).

   1.1 Entrepreneurship Meaning, elements, determinants, and importance.

   1.2 Need for creativity and innovation in Entrepreneurship.

   1.3 Role of family business in India.

   1.4 The contemporary role models in Indian business [including Women Entrepreneur]: their values, business philosophy, and behavioral orientations.

   1.5 Conflict in family business and its resolution.

2. Public and private system of stimulation, support, and sustainability of entrepreneurship.

   2.1 Requirement, availability, and access to finance, marketing assistance, technology, and industrial accommodation.

   2.2 Role of industries/entrepreneur’s associations and self-help groups.

   2.3 The concept, role, and functions of business incubators, angel investors, venture capital, and private equity fund.

3. Sources of business ideas [concept and features] and tests of feasibility [concept and objective], innovation life cycle, creative process.

   3.1 Significance of writing the business plan/project proposal.

   3.2 Concept, importance, and contents of the business plan/project proposal.

   3.3 Designing business processes, location, layout, operation, planning & control.

   3.4 Preparation of feasibility study report and project report [Unit to be studied along-with Case Studies as far as practicable].

4. Mobilizing Resources for entrepreneurship, Need for finance in entrepreneurship.

   4.1 Micro, Small and Medium Enterprises: meaning, advantages, and disadvantages.

   4.2 Startup: mobilizing resources for start-up: Accommodation and utilities.

   4.3 Preliminary contracts with the vendors, suppliers, bankers, principal customers, basic startup problems, methods to solve startup problems.

Suggested Readings:

• Kuratko and Rao, Entrepreneurship: A South Asian Perspective, Cengage Learning.

• Sharma, S., Entrepreneurship Development, PHI

• Robert Hisrich, Michael Peters, Dean Shepherd, Entrepreneurship, McGraw-Hill Education

• Desai, Vasant. Dynamics of Entrepreneurial Development and Management. Mumbai, Himalaya Publishing House.

• Dollinger, Mare J. Entrepreneurship: Strategies and Resources. Illinois, Irwin.

• Holt, David H. Entrepreneurship: New Venture Creation. Prentice-Hall of India, New Delhi.

• Plsek, Paul E. Creativity, Innovation and Quality. (Eastern Economic Edition), New Delhi: Prentice-Hall of India. ISBN-81-203-1690-8.

• Singh, Nagendra P. Emerging Trends in Entrepreneurship Development. New Delhi: ASEED.

• SS Khanka, Entrepreneurial Development, S. Chand & Co, Delhi.

• K Ramachandran, Entrepreneurship Development, McGraw-Hill Education

• SIDBI Reports on Small Scale Industries Sector.

• Mukherjee & Roy, Entrepreneurship Development, Oxford

• Chandra B & Biswas B, Entrepreneurship Development, Tee Dee Pub (P) Ltd (Bengali & English Version)

Syllabi for AEC and VAC will be provided by the respective UGBOS